Collection Action Against Couple Was Proper, United States Tax Court Says A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation.…
IRS Fails to Prove Fraudulent Intent; Fraud Penalties Inapplicable The United States Tax Court held that the IRS failed to prove a couple's fraudulent intent in underpaying their taxes, and…
Accountant's Law School Tuition Was Not a Deductible Expense The United States Tax Court, declining to reconsider the validity of reg.section 1.162-5(b)(1), held that an accountant who prepared returns and…
United States Tax Court Sustains Lien and Levy to Collect Company's Unpaid Employment Taxes The United States Tax Court held that the IRS Appeals Office did not abuse its discretion…
The United States Tax Court Dismisses Untimely Petition Challenging Collection The Tax Court dismissed for lack of jurisdiction a couple's petition challenging a collection determination, finding that it wasn't filed…
United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion The United States Tax Court held that an IRS settlement officer in…
IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says The United States Tax Court held that an IRS settlement officer deprived an individual of…
No IRS Abuse of Discretion in Denying Non-compliant Couple's Installment Agreement The United States Tax Court held that an IRS settlement officer didn't abuse her discretion by rejecting a couple's…
The United States Tax Court Overturns Levy and finds Abuse of Discretion Due to Appeals Settlement Officer's Errors A recent Tax Court decision was reported that may be of interest…
IRS Settlement Officer Did not Abuse Discretion in Properly Denying Installment Agreement Request A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with…